OPEN - ESDS

Tax paid direct to Inland Reusnue Q. 75
Do not enter amounts of tax here that are duplicate of tax paymentS elsewhere on
the mchedule, or are in respect of interest from stocks, shares etc at Q. 67(a) and
(e).
Note this does not include Value Added Tax (VAT).
2ncome tax refunded direct by Inland Rmvenue or DESS f).76
Note that refunde frcm DHSS are included. DIMS can refund Income Tax if lnfO_nt
is or van unemployed.
Tax refunds recei=d through pay are not to be included at this question (see
Q.13).
Direct refunds of tax previously paid by amployees under Pay AS You Eam (PAYE) are
normally due to change of circumstances, eg unemployment, redundancy, retirement,
mortgage or marriage.
National Insurance (NI Contributions) Q.77
NOTE FILTER BASED ON AGE AND SMPLOYNENT STATUS
Q.77 1# aaked for amryone coded 2-7 at Q1 on the B schedule.
Do not include lump sum payments of NI contributions by melf-employed, non-employed
or those making up contrikmtions, theee mhould appear at Q.7S.
Payment of NI contribution diract to Inland Re wnue/DHSS Q. 7B
This will apply mostly to self-employed people, who usually pay a basic weakly rate
of National Insurance, and, at the end of the financial year (when profits or
losses am calculated), pay a percentage Of the prOfita.
Informant maY, howowsr, h reeking up dsning contribution, ewm though employed
or non-employed. Record all cases and the reason for payment at Q. 78.
Voluntary contribution when they are paid regularly (ie not e lump cum), should be
entered at Q. 77 and not at this question.
—
Money s.nt abroad Q. 79
Information collected at this question is to giw an Indicaticm of monay being mmnt
out of the country. This information was previcualy collected by the ~nk of
rngland under exchanga control regulations. It MY be usofu2 to point out to
informanta that wc & not aak to which country the money la being sent.
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